Skip navigation


  • DSpace logo
  • Home
  • Collections
  • Researcher Profile
  • Explore by
    • Researcher Profile
  • VGU library
  • Help
  • User Guide
  • Sign on to:
    • My DSpace
    • Receive email
      updates
    • Edit Account details

VGU RESEARCH REPOSITORY


Please use this identifier to cite or link to this item: https://epub.vgu.edu.vn/handle/dlibvgu/1018
Title: Measurement of insurance contracts: critical analysis of the new requirements of IFRS 17
Authors: Tiet Khai Han 
Keywords: IFRS 17;Insurance contracts;New requirements
Issue Date: 2019
Abstract: 
The scope of the paper focuses on the measurement approaches relating to insurance contracts issued. Therefore, the comparison of the standards, the comment letter analysis, the recent amendments all focus on the three approaches and the measurement of the cash flows from insurance contracts. Other issues outside of this scope, including the accounting for reinsurance contracts held, onerous contracts, and investment contracts with discretionary participation features, shall not be touched on, or only discussed very briefly
URI(1): http://epub.vgu.edu.vn/handle/dlibvgu/1018
Rights: Attribution-NonCommercial 4.0 International
Appears in Collections:Finance & Accounting (FA)

Files in This Item:
File Description SizeFormat Existing users please Login
Measurement of insurance contracts critical analysis of the new requirement of IFRS17.pdf925.69 kBAdobe PDF
Show full item record

Page view(s)

122
checked on Nov 16, 2025

Download(s)

38
checked on Nov 16, 2025

Google ScholarTM

Check


This item is licensed under a Creative Commons License Creative Commons

© Copyright 2020 by Vietnamese - German University Library.
Add: Ring road 4, Quarter 4, Thoi Hoa Ward, Ben Cat City, Binh Duong Province
Tel.:(0274) 222 0990. Ext.: 70206